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1275181Financial Accounting Fundamentalshttps://www.gandhi.com.mx/financial-accounting-fundamentals-1/phttps://gandhi.vtexassets.com/arquivos/ids/1275445/ddf3679f-51d7-4c1c-91b9-4e1a6047ac03.jpg?v=6383377637334300006767MXNÉcarlate PublishingInStock/Ebooks/1264961Financial Accounting Fundamentals6767https://www.gandhi.com.mx/financial-accounting-fundamentals-1/phttps://gandhi.vtexassets.com/arquivos/ids/1275445/ddf3679f-51d7-4c1c-91b9-4e1a6047ac03.jpg?v=638337763733430000InStockMXN99999DIEbook20201230004152934_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_<p>Preface<br />This is the second book in the corporate finance series that started with Understanding the B/S and P/L.<br />This book provides knowledge of financial analysis. The goal is to understand how we can value a company from the data in its financial statements. We expect readers to understand the B/S and P/L formats.<br />In this book, we will review the concepts rather than detailed procedures. We assume that the readers are users of financial statements who wont make statements but will refer to them.<br />We will explain all the topics as generic matters, though mainly this book follows the U.S. GAAP, the U.S. accounting standards.<br />If youre not familiar with the B/S and P/L, please read from the first book in the series, Understanding the B/S and P/L.</p><p>Table of Contents<br />-------------------------------------<br />Chapter 1: The B/S and P/L<br />-------------------------------------<br />Balance Sheet (B/S)<br />Shareholders equity<br />Journal entry<br />Operating cycle<br />Cost of goods sold (COGS)<br />Income statement (P/L)<br />Depreciation<br />Summary<br />-------------------------------------<br />Chapter 2: Year-end adjustment in closing entries<br />-------------------------------------<br />Carry-forward of inventory cost<br />Appraisal of inventory<br />Unit cost and quantity<br />Unit cost<br />Quantity<br />Price and quantity variances<br />Recognition of variances<br />Prepaid expense and advance paid<br />Prepaid expense<br />Advance paid<br />Current assets and fixed assets<br />Summary<br />-------------------------------------<br />Chapter 3: Shareholders equity and capital transactions<br />-------------------------------------<br />Issuing common stocks<br />Retained earnings reserve<br />-------------------------------------<br />Chapter 4: Allocation of sales and expenses<br />-------------------------------------<br />Types of depreciation<br />Impairment and goodwill<br />Percentage-of-completion method and recognition of income<br />Tax-effect accounting<br />Income on the P/L<br />Product cost, period cost, and COGS<br />Summary<br />-------------------------------------<br />Chapter 5: Cash flow statement<br />-------------------------------------<br />Overview<br />Cash basis and accrual basis<br />Cash and its equivalents<br />Categories of cash flow<br />Cash flow from operating activities (operating cash flow)<br />Cash flow from investing activities<br />Cash flow from financing activities<br />Cash flow in a company<br />Cash flow for capital expenditures<br />The direct method and the indirect method<br />Free cash flow<br />NOPLAT<br />Working capital<br />Simplified formula<br />FCF as an operating profitability index<br />Free cash flow to equity<br />-------------------------------------<br />Chapter 6: Financial analysis<br />-------------------------------------<br />Profitability<br />Safety<br />Efficiency<br />CVP analysis<br />Product portfolio<br />CVP analysis<br />CVP formula<br />Discrepancies between the linear variable cost model and actual product cost<br />Break-even sales<br />Break-even point ratio<br />Margin of safety<br />-------------------------------------<br />Chapter 7: The present value of future economic profit<br />-------------------------------------<br />Simple interest and compound interest<br />Capital cost<br />Capital asset pricing model (CAPM)<br />Present value and internal rate of return<br />An earnings model with perpetuity formula<br />Valuation of future profits with the discounted cash flow (DCF) method<br />Acquisition cost and goodwill</p>1230004152934_Écarlate Publishinglibro_electonico_7f832aff-0d35-3738-9a2e-3b4d401a4f51_1230004152934;1230004152934_1230004152934qÁ .InglésMéxicohttps://getbook.kobo.com/koboid-prod-public/2862cb2e-2410-4bb5-b1b0-bc0e882924a6-epub-89cd92d3-72e3-4043-99d7-ec6228555bdf.epub2020-08-26T00:00:00+00:00Écarlate Publishing